Search

一般運転者（いっぱんうんてんしゃ）

A person who is neither a driver with an exemplary record (優良運転者) nor a driver with a violation or a short record (違反運転者等), one of the categories in the table of Article 95-6, paragraph (1) that decide how long a license (免許証) or license information record (免許情報記録) stays valid.

第九十五条の六第一項の表の備考一のハに規定する一般運転者

元引受契約（もとひきうけけいやく）

A contract made on a public offering or secondary distribution of securities under which a party acquires all or part of the securities from the issuer or holder (other than a financial instruments business operator or registered financial institution) in order to have others acquire them, undertakes to acquire whatever is left unacquired, or, for share option certificates (新株予約権証券), undertakes to acquire the certificates whose options acquirers do not exercise and exercise those options itself or through a third party.

第二十一条第四項に規定する元引受契約

買付等数量（かいつけとうすうりょう）

In Article 174-3, the quantity of securities, commodities or similar items a Cabinet Order (政令) specifies that the violator (違反者) or a person with a specified relationship (特定関係者) owns, or the quantity, calculated as a Cabinet Order sets, of transactions such as those in Article 2, paragraph (21), item (ii) under which the violator receives money if the actual figure exceeds the agreed figure, that the violator has agreed for its own account or theirs.

…くは商品として政令で定めるものの数量又は違反者が自己若しくは特定関係者の計算において約定している第二条第二十一項第二号に掲げる取引（現実数値が約定数値を上回つた場合に金銭を受領する立場の当事者となるもの…

出生後休業（しゅっしょうごきゅうぎょう）

Leave an insured person takes, as a Ministry of Health, Labour and Welfare Order (厚生労働省令) provides, to raise their child within the target period (対象期間) that Article 61-10, paragraph (7) sets; the post-birth leave support benefits (出生後休業支援給付金) are paid for it when the conditions of Article 61-10 are met.

次条第一項に規定する出生後休業

完全子会社等（かんぜんこがいしゃとう）

A wholly owned subsidiary company, etc. as defined in Article 847-3, paragraph (2), item (ii) — a corporation all of whose shares or equity interests a stock company holds — including a corporation deemed one under paragraph (3) of that Article because the stock company and its wholly owned subsidiary companies, etc., or those subsidiaries alone, hold all of its shares or equity interests.

同条第二項第二号に規定する完全子会社等をいい、同条第三項の規定により当該完全子会社等とみなされるものを含む

電子公告調査（でんしこうこくちょうさ）

An investigation by a registered investigation body into whether a company's electronic public notice stayed available to the public throughout the notice period.

第九百四十二条第一項に規定する電子公告調査

電子資格確認（でんししかくかくにん）

The way a person seeking treatment from a medical institution or pharmacy covered by health insurance (保険医療機関等), or designated home nursing (指定訪問看護) from a designated home-nursing provider (指定訪問看護事業者), is confirmed as an insured person or dependent: they ask the insurer about their eligibility by sending the electronic certificate for user verification (利用者証明用電子証明書) recorded on their Individual Number Card (個人番号カード), or by another method a Ministry of Health, Labour and Welfare Order (厚生労働省令) sets, receive the insurer's answer online, and pass it to the institution or provider, which then confirms their status.

保険医療機関等（第六十三条第三項各号に掲げる病院若しくは診療所又は薬局をいう。以下同じ。）から療養を受けようとする者又は第八十…

居宅サービス（きょたくさーびす）

An in-home service (居宅サービス) as defined in Article 8, paragraph (1) of the Long-Term Care Insurance Act: home-visit care, bathing, nursing and rehabilitation; in-home medical management guidance; day care and day rehabilitation; short-term stays for daily-life care or for medical care; daily-life care for residents of specified facilities; and the rental of welfare equipment and sale of specified welfare equipment.

同法第八条第一項に規定する居宅サービス

施設サービス（しせつさーびす）

A facility service (施設サービス) as defined in Article 8, paragraph (26) of the Long-Term Care Insurance Act: welfare facility services for the elderly requiring long-term care, long-term care health facility services, and integrated medical and long-term care facility services (介護医療院サービス).

同法第八条第二十六項に規定する施設サービス

出国待機施設（しゅっこくたいきしせつ）

A facility near a port of entry or departure, specified by Ministry of Justice Order (法務省令), where a foreign national ordered to leave Japan who cannot leave at once may be allowed to stay under Article 13-2.

第十三条の二第一項に規定する法務省令で定める施設

行政執行法人（ぎょうせいしっこうほうじん）

In Article 19-3(2), Article 19-4(2)(ii) and Article 19-10(1), an incorporated administrative agency (独立行政法人) of the kind Article 2(4) of the Act on General Rules for Incorporated Administrative Agencies defines: one set up by its own Act to carry out, accurately and reliably, public work closely tied to the national government's administration under substantial government involvement, against a plan for targets the government sets for each business year.

独立行政法人通則法（平成十一年法律第百三号）第二条第四項に規定する行政執行法人

課税石油ガス（かぜいせきゆがす）

In Article 74-5, item (iii), petroleum gas filled into a gas container for motor vehicles, on which liquefied petroleum gas tax is charged under Article 3 of the Liquefied Petroleum Gas Tax Act.

石油ガス税法第三条（課税物件）に規定する課税石油ガス

租税特別措置（そぜいとくべつそち）

In the chapter on reports about local tax burden reduction measures, a special tax measure as defined in Article 2, paragraph 1, item 1 of the Act on Ensuring Transparency, etc. in the Application of Special Measures Concerning Taxation (Act No. 8 of 2010).

租税特別措置の適用状況の透明化等に関する法律（平成二十二年法律第八号）第二条第一項第一号に規定する租税特別措置

非上場株式等（ひじょうじょうかぶしきとう）

Shares not listed on a financial instruments exchange as defined in the Financial Instruments and Exchange Act that meet the other requirements a Ministry of Finance Order (財務省令) sets, and interests of partners in a general partnership company (合名会社), a limited partnership company (合資会社) or a limited liability company (合同会社) meeting that Order's requirements, which may be given as security for a tax deferral under Article 137-2 or 137-3.

株式で金融商品取引法第二条第十六項（定義）に規定する金融商品取引所に上場されていないことその他財務省令で定める要件を満たすもの…

完全支配関係（かんぜんしはいかんけい）

A relationship, of a kind a Cabinet Order (政令) specifies, in which one person holds directly or indirectly all the issued shares or capital contributions of a corporation (not counting those it holds itself), or the relationship between corporations each in such a relationship with the same person.

同条第十二号の七の六に規定する完全支配関係

番号既告知者（ばんごうきこくちしゃ）

In Article 81-6, an individual who falls under Article 336, paragraph (4) of the Order for Enforcement of the Income Tax Act: one whose name, address and individual number are already recorded in the book the payer keeps after checking his or her documents, electronic certificate or a specified notice, unless what he or she now gives differs from that record.

令第三百三十六条第四項（預貯金、株式等に係る利子、配当等の受領者の告知）の規定に該当する個人

郵便貯金銀行（ゆうびんちょきんぎんこう）

In Article 81-8, paragraph (5), the postal savings bank (郵便貯金銀行) as Article 94 of the Postal Service Privatization Act defines it: the stock company (株式会社) that Japan Post Holdings (日本郵政株式会社) sets up under Article 95 of that Act to carry on banking business.

郵政民営化法第九十四条（定義）に規定する郵便貯金銀行

外国親会社等（がいこくおやがいしゃとう）

The foreign corporation that owns at least half of a Japanese corporation's voting shares or is otherwise related to it as a Cabinet Order (政令) specifies, or that has an office in Japan, and that grants stock options or similar rights to the officers and employees working there.

同条に規定する外国親会社等

期限後申告書（きげんごしんこくしょ）

A tax return filed after the deadline, as defined in Article 18, paragraph (2) of the Act on General Rules for National Taxes (Act No. 66 of 1962).

国税通則法（昭和三十七年法律第六十六号）第十八条第二項に規定する期限後申告書

外国居住者等（がいこくきょじゅうしゃとう）

A foreign resident, etc. as defined in Article 2, item (iii) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity: an individual domiciled in, or a corporation with its head or principal office in, a foreign country other than a tax treaty partner that Cabinet Order (政令) designates as treating Japan alike on tax and on exchanging information, or a similar person Cabinet Order sets, including that country's competent authority.

同法第二条第三号に規定する外国居住者等